COVID-19 - Non-Domestic Rates

Retail, Hospitality, Leisure and Aviation Relief

This relief is available in 2022 to businesses operating in these sectors. It will amount to 50% rates relief for a three month period, capped at a maximum of £27,500 per ratepayer. Although a number of businesses received this relief in 2021-22, Scottish Government has made it a requirement that businesses submit an application to local authorities for the relief in 2022-23.

Once the appropriate legislation is published by the Scottish Government, we will publish details of it and a downloadable application form on this website.

2021-22 Retail, Hospitality, Leisure and Aviation scheme

This relief is available in 2021 to businesses operating in these sectors.  Although it was awarded automatically in 2020, the Scottish Government has made it a requirement in 2021 that businesses submit an application to local authorities.

If your business was in receipt of this relief in 2020, we will already have written to you inviting you to apply.  Please download and complete an application form.

For full details of this relief, including details of which businesses will qualify and a downloadable application form, please click on this link.

Strategic Framework Business Fund

Moray Council is administering applications to this fund. Details of how to apply can be found under the heading Money, Business and Council Housing by clicking here.

CORONAVIRUS (COVID-19): BUSINESS SUPPORT: LARGE SELF CATERING, EXCLUSIVE USE PROPERTIES AND BED & BREAKFAST ESTABLISHMENTS PAYING COUNCIL TAX

On 21 January 2021 the Cabinet Secretary for Rural Economy and Tourism, announced a new set of grants to support:

a.) large self-catering properties,
b.) Exclusive Use properties that provide accommodation

Details of each of these grants is outlined below:

Large Self Catering Units

This grant is available to businesses which were trading on 2 November 2020, are liable for the payment of non-domestic rates, and are recorded by the Assessor as having at least seven bed spaces at 1 January 2021.

Qualifying businesses will receive a one-off payment of £2,000.

Exclusive Use Venues

This grant is available to businesses which were trading on 2 November, are liable for the payment of non-domestic rates, and are recorded by the Assessor as being an Exclusive Use Venue providing overnight accommodation prior to 1 January 2021.

Businesses will not be eligible if it has:

(a) received a one-off £25,000 payment from the Hospitality Sector Top-Up Payment, or
(b) grant from the Scottish Wedding Industry Fund

Qualifying businesses will receive a one-off payment of £10,000.

Qualification

In each case the local authority will be identifying qualifying businesses and contacting them. Council Tax payers and ratepayers do not have to get in touch with the local authority.

2020 Non-Domestic Rates Billing

2020 Non-Domestic Rates bills were issued to ratepayers in the week commencing 18 May 2020.

Any ratepayer who receives a bill and envisages difficulties in making payment of it should contact us for advice at the earliest opportunity. Our contact details are displayed at the foot of this page.

Payment of Non-Domestic Rates bills

Moray Council recognizes that the on-going outbreak of COVID-19 is causing significant stress for some businesses.  In instances where the payment of rates is contributing to this stress, contact should be made with the council to discuss deferment of payment of rates.  Any such request will be treated sympathetically.  If you want to discuss payment please call 01343 563456 or email: ndr-enq@moray.gov.uk

2020 Retail Hospitality and Leisure Rates Reduction

In the financial year 2020-21, businesses which operate in the retail, hospitality or leisure sectors are entitled to a 100% exemption from the payment of rates.  Qualification for this reduction is based on legislation enacted by the Scottish Government.  The council has deducted this reduction from bills prior to their issue where we believe there is qualification.  If you have not received this reduction and you believe that you should, please contact us by calling 01343 563456 or e-mailing ndr-enq@moray.gov.uk.

This exemption is administered on the basis of legislation.  It is entirely separate from the Business Grant scheme which the council has administered on behalf of the Scottish Government.  Qualification for a business grant does not automatically translate into qualification for this exemption.

Scottish Government Business Grants

The Business Grant Scheme closed to new applications at 5pm on 10 July 2020.

• If you made an application in the past 10 working days and have not yet heard the outcome, please be assured that this will be processed and we will contact you in due course. If we require further information to process your application, we will contact you and you must provide this by the date specified, otherwise we will consider you to have withdrawn your application;

• If you previously applied for a grant but we requested further information from you in order to assess your application, then you must provide this by 5pm on Friday 31st July, otherwise we will consider you to have withdrawn your application;

• If you previously applied for a grant but were considered ineligible, you may request an internal review of your case. Requests for an internal review received after 5pm on Friday July 31st will not be considered;

• If you previously applied for a grant but your application was dependant on the views of the Assessor (for example to determine if the premises should be included in the Non-Domestic Rates Valuation Roll), this may be delayed until the Assessor is able to make a site visit. In such cases, where possible, we will endeavour to process your application using other evidence;

• If you made an application prior to the past 10 working days and have not been advised of the outcome, you should contact us on revenues@moray.gov.uk;

• Applications received after 5pm on Friday, 10th July will not be considered.